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The Impact of Information Technologies on the Activity of Accountants

Author

Listed:
  • Leliana Diana Bolcu

    (“Valahia†University of Targoviste)

  • Mihaela-Raluca Boharu (Mircea)

    (“Valahia†University of Targoviste)

Abstract

Task automation, predictive analytics, changing employee missions, new working methodologies, new digital tools, the health crisis will force organizations to adapt their working methods and accelerate their digitization projects. The aim of this paper is to present the impact of digital technologies on the activities of companies. Its potential influence could revolutionize our economic systems: the blockchain is the bearer of profound transformations in many fields of application. It can be a threat, in its intentions or in its use, by creating trust systems based on mathematical laws that would be free from democratic requirements or an opportunity for democracy, if used properly. The accountant of the future will need to develop interpersonal skills and data analysis skills to understand how algorithms work. This change in required missions and skills is a lever for attracting and retaining talent, as professionals will be able to devote more time to higher value-added missions.

Suggested Citation

  • Leliana Diana Bolcu & Mihaela-Raluca Boharu (Mircea), 2021. "The Impact of Information Technologies on the Activity of Accountants," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 945-952, December.
    • Handle: RePEc:ovi:oviste:v:xxi:y:2021:i:2:p:945-952
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    More about this item

    Keywords

    Accounting; artificial intelligence; Blockchain; smart contracts;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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